illustrate different kinds of events, three more transactions have been added · Part 5

of goods by Rs. , on the assets side of the equation. Capital increases by Rs. , . = Liabilities + + Inventory +Plant and + Bank + Furniture + Debtors Machinery , , + , , + , , + , , + , , , , + , , ( , ) + , , + , , , + , + , , + , , + , , + , , , , + , , Total , , = , , Transaction (viii ) It affects Bank on the assets side on one side and liability on the other side. There is decrease in bank by Rs. , on the assets side and liability also decreases by Rs. , . =Liabilities + +Inventory +Plant and + Bank + Furniture + Debtors Machinery , , + , + , , + , , + , , + , , , , + , , ( , ) ( , ) , , + , + , , + , , + , , + , , = , , + , , Total , , = , , Transaction (ix ) It affects assets side only. The composition of the assets side changes. Bank increases by R. , and by the same amount Debtors decreases. = Liabilities + + Inventory +Plant and + Bank + Furniture + Debtors Machinary , , + , + , , + , , + , , + , , , , + , , + , ( , ) , , + , + , , + , , + , , + , = , , + , , Total , , = , , Transaction (x ) It affects Cash on the asset side and Capital on the other hand. There is decrease in Cash by Rs. , on the assets side whereas capital decreases by Rs. , . = Liabilities + + Inventory +Plant and + Bank + Furniture + Debtors Machinery , , + , + , , + , , + , , + , , , + , , ( , ) + ( , ) , , + , + , , + , , + , , + , = , , + , , Total , , = , ,